Tashkent, Uzbekistan (UzDaily.uz) — Uzbekistan's tax authorities registered 580,300 rental agreements in the first half of 2026, generating 634.8 billion soums in assessed taxes, the Tax Committee said.
Of the total, 403,400 agreements were concluded between individuals. Personal income tax assessed under those agreements totalled 491 billion soums.
Compared with the same period last year, the number of registered agreements increased by 17.7%, while the amount of assessed tax rose by 29.1%.
A further 176,800 rental agreements were registered between legal entities, generating 143.8 billion soums in assessed taxes. Compared with January–June 2025, the number of such agreements increased by 18.9%, while assessed taxes rose by 16%.
The Tax Committee also reminded property owners that rental income received from leasing housing to students is exempt from taxation. In the first half of 2026, the value of this tax benefit totalled 50.7 billion soums.
During the reporting period, more than 82,400 registered rental agreements were concluded with students. The total number of students renting accommodation under registered agreements reached 111,964.
